Agency, every department board, commission, division, authority or other agency of the Commonwealth or of its subdivisions.
Commissioner, the Commissioner of Revenue.
License, any license or other certificate of authority to conduct a profession, trade or business.
Provider, any person who has agreed to furnish goods, services or real estate space to an agency or subdivision.
Subdivision, every political subdivision of the Commonwealth, including counties, cities, towns, and districts.
830 CMR, § 62C.47A.1